Germany – Research and development services and related consultancy services – Evaluation of the BesAR

The Federal Republic of Germany is obliged to comprehensively evaluate state aid in terms of direct and indirect effects on the aid recipients, the necessity, suitability and appropriateness. The special compensation regulation according to Sections 28 ff. of the Energy Financing Act (EnFG) is an exceptional provision according to which electricity-intensive companies and other entitled parties can achieve a limit on the levies in accordance with Section 2 No. 17 EnFG. The BesAR, which is required for the CHP levy and the offshore network levy, was passed on to the new climate, environmental and